公司变更

上市公司变更会计师事务所的市场反应的研究

The Research of Market Reaction on Listed Companies Changing Accounting Firm

上市公司变更募集资金投向的市场原因的实证研究

An empirical study on the market reasons of the alteration of financing capital from the listed companies

第五部分对上市公司变更事务所的信息披露及市场反应进行分析。

The fifth part analyzes the information announcing of switching the CPA firm and the market reacts to this accident .

根据有关资料显示，自1995年以来上市公司变更审计机构的比例逐年增加。

Relevant data indicate that since 1995 the percentage of changing auditors in listed firms has increased year by year .

国外学者很早就对上市公司变更会计师事务所的影响因素进行了研究，取得了丰富的研究成果。

Scholars abroad have done some research concerning about the influencing factors of auditor switches , and obtain a wealth of research results .

有限责任公司变更股东的，应当自股东发生变动之日起30日内申请变更登记

A limited liability company which changes its shareholders , should apply for registration of change within 30 days from the date of change

第二十八条公司变更注册资本的，应当提交具有法定资格的验资机构出具的验资证明。

Article 28 A company which changes its registered capital shall submit the investment verification certificate issued by a legally authorized investment verification authority .

第三章：分析了我国上市公司变更会计师事务所的信息披露概况，并从三个方面分析了上市公司变更会计师事务所的影响因素。

The third chapter will analyze the profile of the information disclosure in the auditor switches by the listed companies , including three influencing factors .

然而，一个被手工生成的文档也应当存在，作为一个记录公司变更流程的变更管理方案。

One manually generated document that should exist , however , is a change management plan that documents the flow of changes through the organization .

通过对这两种典型公司变更的法律制度的阐述，笔者认为公司变更的法律法规更需要完善。

Through the two typical company to change legal system to elaborate , the author thinks the company changes to laws and regulations need more perfect .

公司变更类型的，应当按照拟变更的公司类型的设立条件

A company which changes its form shall , in accordance with the establishment requirements of the company form of the company to which the company intends to change

“组织章程”或者“章程”是指公司变更或者重申时书面报告给明尼苏达州州务部长的组织章程。

" Articles of organization " or " articles " means the articles of organization for the company filed with the Minnesota Secretary of state as amended or restated .

公司变更住所的，应当在迁入新住所前申请变更登记，并提交新住所使用证明。

A company , where it changes its domicile , should apply for registration of change before it moves to the new domicile and submit the certificate of using the new domicile .

公司变更登记事项涉及修改公司章程的，应当提交修改后的公司章程或者公司章程修正案。

Where a company 's change of registered items relates to amending the company 's articles of association , the amended articles of association or the amendment of the articles of association shall be submitted .

同时，外部因素的影响是上市公司变更募集资金的重要原因，如：项目审批制度、地方政府的干预、国际因素影响、国家产业政策的重大改变、市场突变等。

Also , there are some extrinsic reasons , like the industry policies , the change of the markets , international factors , and the interference of the local government and project review and approval system etc.

而在股份公司变更为有限公司的法律问题研究中，除了对变更的条件和程序进行论述外，重点探讨了公司债权人保护问题。

In the shares of the company is converted into a limited company on legal issues , in addition to the changes in the conditions and procedures are discussed , focusing on the company creditor protection .

但是，当发生对股东的利害关系产生重大影响的公司变更时，如何既充分保障少数异议股东的权利，又保证公司的稳定发展，则成为一个迫切需要解决的问题。

But if the corporation 's change which bring the significant effect to the shareholders , how to protect the fewness dissenters ' benefit and the corporation 's development at the same time needs to be resolved stringently .

（三）提供与延期或者变更事由有关的证明。公司变更登记事项，未按照规定办理有关变更登记的，由公司登记机关责令限期办理

Provide papers supporting reasons for extension or alteration . When a company changes its registered items , but fails to carry out a change of registration as required by the provisions , the company registration authority shall order it to register such changes within a time limit

另外，当出现公司变更、员工雇佣关系终止或期权股票价格低于行权价格等情形时，股票期权计划应当进行调整。可见，该合同成立于授予阶段，生效于授权日，履行完毕于行权日。

In addition , when presenting the situations that the change takes place in the company , staff s employer-employee relationship are ceased or the option price is lower than the price made while executing the rights , etc , the plan of stock option should be adjusted .

上市公司CEO变更机制有效性的实证研究

An Empirical Analysis of the Efficiency of CEO Alteration Mechanism Based on the Listed Companies of China

大股东控制构成中国上市公司CEO变更的微观制度约束。

The control of the large shareholders has constructed the microcosmic system restriction of the CEO turnover of the Chinese listed firms .

中国上市公司CFO变更的影响因素实证研究

Empirical Study on Factors of CFO Turnover : Evidence from the Listed Companies in China

本文通过对我国证券市场中一家ST公司连续变更会计师事务所的案例进行分析，为深入理解会计师事务所变更提供了观点。

The paper making a detailed case study of a ST company , offers a point view for a deep understanding of the reason why accounting offices are changed .

另外，国家股股权变更和法人股股权变更、横向变更与投资型变更及实业型变更、ST公司股权变更与总体变更公司的效应之间存在一定差异。

Besides , there exists some divergence between the effects brought about by the changes taking place in state stock equity and legal person 's stock equity , in horizon and in investment mode , in ST stock equity and in the company as a whole .

公司章程变更法律探析&从动因和规制层面

On Motive and Restriction of the Alteration of Corporation 's Regulations

上市公司股权变更效应研究

Study on the Effect of Shareholding Transfer in Listed Companies

我国上市公司会计变更寻租动因的实证研究

Empirical Research on Motivation of Rent-seeking by Accounting Change in Chinese Listed Companies

上市公司董事长变更对盈余质量的影响&一项基于事件研究法的经验证据

The Effect of Board Chairman Turnover on Earnings Quality & The Experimental Result of Event Study

自愿性审计师变更的特征是以上市公司为变更的发起方。

Voluntary changes in the characteristics is that listed companies are the sponsor for the change .

控制权转移、控股股东与大股东利益侵占&来自上市公司高管变更的经验证据

Control Transfer , Controlling Shareholder and Benefits Expropriation by Large-shareholder Evidence from Takeover of Top Management